objective question anwsers

hello, everyone pls answer this

Q1     which of the following are not allowed as deduction under sec. 36 of income tax act, 1961

1. securities transaction tax
2. commodities transaction tax
3. banking cash transaction tax
4. none of the above

Q.2      the circulars issued by the CBDT in excercise  of the powers conferred under sec. 119 are binding on the

1. income tax authorities
2. Assessees
3. ITAT
4. comissioner(appeals)